ROANOKE TIMES

                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: WEDNESDAY, July 5, 1995                   TAG: 9507050069
SECTION: VIRGINIA                    PAGE: C-3   EDITION: METRO 
SOURCE: Associated Press
DATELINE: CHARLOTTESVILLE                                LENGTH: Medium


GOLF COURSES COULD LOSE TAX FREEDOM

The Albemarle County Board of Supervisors will revisit the issue of giving real estate tax breaks - intended to foster undeveloped, open-space land - to golf courses.

On a 6-0 vote June 15, the board defeated a measure to eliminate a provision of the county's land-use tax assessment program that reduces property tax for open-space land. Today, however, the board will consider whether to specifically exclude privately owned golf courses from the program.

Farmington Country Club - which already is involved in a lawsuit with the county over its tax bill - has asked the county to designate 273 acres, worth $6 million, as open space, saving an estimated $40,000 a year in real estate taxes.

Glenmore Associates has applied to put 568 country club acres, worth $10 million, into the county's open-space program. That would save Glenmore an estimated $64,000 on its annual tax bill.

Open space is one of the four land-use tax deferral categories adopted by the county in 1975 to encourage preservation of agricultural land. To be open space, a parcel must contain at least 20 acres. It also must be used for parks or recreation, land conservation or community development; be located in a flood plain; or be of historic value.

The board voted two weeks ago to keep the open-space program after hearing objections from developers and community groups that doing away with it was too broad a solution.

The board could alter the county's land-use plan to make clear whether golf courses comply with county open-space goals. The land-use plan is silent on how golf courses fit with open space and recreational areas, according to county officials.

``It would involve some language that private golf courses will not be considered part of the open-space plan,'' said County Executive Robert Tucker Jr.



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